Pretty sure Joel Spolsky said “we purchase the best machines money can buy for our developers” like 20 years ago. So it’s hardly a new concept.
With AI spend - especially at Anthropic/OpenAI API prices - spending 0.5-1 macbook a month worth of tokens per employee seems normal (from what I've seen, heard, what happens in this forum and thread and what my employer does).
Tokenmaxxxing (followed by commit/PR-maxxxing) is celebrated. Don't think - just launch orchestrator that will create dozen child agent sessions to do useless work to impress your superiors. If buy the end of the day you will ask to increase your token allowance - you're a superhero.
That's hardware.